UK Statutory Instrument 2015 United Kingdom

The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015

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1 compliance obligation

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.027

Conversion into other benefits: actuarial equivalence

  • Trustees must ensure actuarial equivalence when converting pension benefits
Browse 45 other sections — procedural / definitional / commencement
s.001

Citation, commencement and extent

s.002

Interpretation

s.003

Alteration of scheme rules

s.004

Determination that an earner was in contracted-out employment

s.005

Provision of information

s.006

Overseas schemes

s.007

Restoration of state scheme rights

s.008

Contributions equivalent premiums: prescribed person

s.009

Notification of requirement to pay a contributions equivalent premium

s.010

Cases where payment of a contributions equivalent premium is not required

s.011

Elections to pay contributions equivalent premiums

s.012

Payment of a contributions equivalent premium

s.013

Payment in lieu of benefit and delay in refund for the purposes of the employer’s right of recovery

s.014

Refund of a contributions equivalent premium

s.015

Continuation of transitional arrangements for schemes that began winding up before 6th April 1997

s.016

Continuation of savings in respect of state scheme premiums

s.017

Alteration of scheme rules

s.018

Payment of a lump sum instead of a pension

s.019

Forfeiture of accrued rights

s.020

Alteration of scheme rules

s.021

Circumstances for the purposes of section 17(6) of the

s.022

Period for the purposes of section 17(6) of the 1993 Act for which widower’s, widow’s or surviving civil partner’s guaranteed minimum pension is payable

s.023

Fixed rate revaluation of guaranteed minimum pensions secured by insurance policies or annuity contracts

s.024

Fixed rate revaluation of guaranteed minimum pensions for early leavers

s.025

Payment of a lump sum instead of a pension

s.026

Suspension and forfeiture of guaranteed minimum pension

s.027

Conversion into other benefits: survivors’ benefits

s.028

Amendments relating to certification of employments for a period before the second abolition date

s.029

Amendments relating to cessation of contracting-out before the second abolition date

s.030

Revaluation after transfer from another scheme

s.031

Revocations taking effect on the second abolition date

s.032

Saving of provisions relating to the revaluation of Guaranteed Minimum Pensions

s.033

Revocations taking effect on 6th April 2019

s.034

Interpretation of Part 8

s.035

Restoration of state scheme rights: Northern Ireland

s.036

Contributions equivalent premiums: prescribed person in Northern Ireland

s.037

Notification of requirement to pay a contributions equivalent premium: Northern Ireland

s.038

Cases where payment of a contributions equivalent premium is not required: Northern Ireland

s.039

Elections to pay contributions equivalent premiums: Northern Ireland

s.040

Payment of a contributions equivalent premium: Northern Ireland

s.041

Payment in lieu of benefit and delay in refund for the purposes of the employer’s right of recovery: Northern Ireland

s.042

Refund of a contributions equivalent premium: Northern Ireland

s.043

Continuation of savings in respect of state scheme premiums: Northern Ireland

s.044

Revocations of the Occupational Pension Schemes (Contracting-Out) Regulations (Northern Ireland) 1996 taking effect on the second abolition date

s.045

Revocation of part of the Occupational Pension Schemes (Schemes that were Contracted-out) Regulations 2015

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